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Journal of Tax Reform

2015 - 2025

Current editor(s): Igor Mayburov

From Graduate School of Economics and Management, Ural Federal University
Contact information at EDIRC.

Bibliographic data for series maintained by Natalia Starodubets ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.


Volume 6, issue 3, 2020

Fiscal Effects of Labour Income Tax Changes in Russia pp. 210-224 Downloads
Sergei G. Belev, Nikita S. Moguchev and Konstantin V. Vekerle
The Influence of Taxes on Inflows and Outflows of Foreign Direct Investment pp. 224-255 Downloads
Igor Drapkin
Anti-Crisis Fiscal Measures in the European Union during the COVID-19 Pandemic and their Impact on GDP pp. 225-243 Downloads
Vlada V. Karpova, Viktoriia F. Tyschenko, Viktoriia N. Ostapenko and Yuriy B. Ivanov
The Fiscal Policy of Bulgaria from the Standpoints of the Business Cycle and the Twin Deficits Hypothesis pp. 256-269 Downloads
Ivan Todorov and Kalina Durova
Pandemics and Tax Innovations: What can we Learn from History? pp. 270-297 Downloads
Alexander I. Pogorletskiy and Fritz Söllner

Volume 6, issue 2, 2020

Prospects and Problems of Realization of the VAT Neutrality Principle in Russia and China pp. 124-141 Downloads
Olga M. Karpova, Igor Mayburov and Yong Fan
E-Commerce Taxation in Russia: Problems and Approaches pp. 125-143 Downloads
Liudmila V. Polezharova and Aleksandra M. Krasnobaeva
Analytic Hierarchy Process in Czech Taxpayers’ Decision-Making Regarding their Tax Liability pp. 142-156 Downloads
Michal Krajňák
Evaluation of Russian Economic Sectors’ Sensitivity to Tax Burden pp. 157-179 Downloads
Evgeny V. Balatsky and Natalia A. Ekimova
Factors of Tax Evasion in Greece: Taxpayers’ Perspective pp. 180-195 Downloads
Mihail Diakomihalis

Volume 6, issue 1, 2020

Why Did the Consolidated Tax Regime Cause Massive Losses in Tax Revenue in Russia? pp. 6-21 Downloads
Natalya S. Kostrykina and Andrey Korytin
Impact of Value Added Tax on Macro-Economic Parameters of the Russian Economy pp. 22-35 Downloads
Lyudmila P. Koroleva
Intersectoral Shadow Economic Linkages and their Impact on Tax Evasion pp. 36-53 Downloads
Dmitry Yu. Fedotov and Ekaterina Nevzorova
Comparative Analysis of Alcohol Excise Taxation and State Alcohol Policies in Russia and Germany pp. 54-72 Downloads
Elena V. Iadrennikova and Ralf A. Busse
Tax Revenues of Local Budgets in Unitary States: a Case Study of Japan pp. 73-89 Downloads
Natalia Pokrovskaia and Andrey V. Belov

Volume 5, issue 3, 2019

Budget Tax Revenues and Losses from External Labor Migration in Russia pp. 190-203 Downloads
Maria O. Kakaulina
Inconsistencies of small business fiscal stimulation in Ukraine pp. 204-219 Downloads
Nataliia B. Yaroshevych, Svitlana V. Cherkasova and Tetyana V. Kalaitan
Modelling of Fiscal and Monetary Policy Interactions in the Republic of Belarus pp. 220-235 Downloads
Irina A. Loukianova, Maria A. Shkliarova and Stanislav Yu. Vysotsky
Tax Buoyancy and Economic Growth: Empirical Evidence of Bulgaria pp. 236-248 Downloads
Stoyan Tanchev and Ivan Todorov
Sector-Specific Characteristics of Tax Crime in Russia pp. 249-264 Downloads
Anna P. Kireenko, Ekaterina Nevzorova and Dmitry Yu. Fedotov

Volume 5, issue 2, 2019

Challenges and Prospects of Taxation in the Digital Economy: Symposium “Theory and Practice of Tax Reforms” as a Case of Focused Discussion in the Post-Soviet Space pp. 96-106 Downloads
Igor Mayburov
Tax Reforms in Ukraine and Georgia: Changing Priorities pp. 107-128 Downloads
Givi Bedianashvili, Yuriy B. Ivanov and Tetiana V. Paientko
The Impact of Tax Reforms on the Behaviour of Economic Agents (Indirect Taxation in Russia and the USA) pp. 129-147 Downloads
Evgeny V. Balatsky and Natalya A. Ekimova
Improving the Efficiency of Anti-Tax Base Erosion Regimes through Tax Modelling pp. 148-165 Downloads
Liudmila V. Polezharova
The Impact of 2009 VAT Reform on Enterprise Investment and Employment – Empirical Analysis Based on Chinese Tax Survey Data pp. 166-176 Downloads
Wang Dehua and Wu Han

Volume 5, issue 1, 2019

Evaluating scenarios of a personal income tax reform in Russia pp. 6-22 Downloads
Evgeny V. Balatsky and Natalia A. Ekimova
Tax burden reduction and tax cuts in China’s vat reform pp. 23-41 Downloads
Yong Fan, Haonan Li and Qinyao Zhu
Cluster analysis of Russian oil companies based on tax burden parameters pp. 42-56 Downloads
Irina V. Filimonova, Irina V. Provornaya, Svetlana I. Shumilova and Ekaterina A. Zemnukhova
History of local taxation in Germany pp. 57-69 Downloads
Horst Zimmermann
Fiscal policy and incentives for development of the Soviet planned economy in the industrialization period pp. 70-82 Downloads
Svetlana K. Sodnomova and Yulia V. Leontyeva

Volume 4, issue 3, 2018

Pakistan: wither tax reforms — the case of large taxpayers’ unit, Islamabad pp. 202-222 Downloads
Muhammad Ahmed
The reform of vertical arrangements of tax administrative agencies in China pp. 223-235 Downloads
Ma Jun
Personal income taxation and income inequality in Asia-Pacific: a cross-country analysis pp. 236-249 Downloads
Sergey A. Belozyorov and Olena Sokolovska
Research on tax risks in the development of the New Silk Road pp. 250-265 Downloads
Ma Caichen and Shan Miao
Lab experiment to investigate tax compliance: the case of future taxpayers' behavior in Russia and Belarus pp. 266-290 Downloads
Anna P. Kireenko, Ekaterina Nevzorova, Alena F. Kireyeva, Alena S. Filippovich and Ekaterina S. Khoroshavina

Volume 4, issue 2, 2018

Tax incentives for bond-oriented individual investors: evidence from the Russian Federation pp. 108-124 Downloads
Olga S. Belomyttseva, Larisa S. Grinkevich, Anastasiia M. Grinkevich, Samo Bobek and Polona Tominc
Determinants of tax incentives for investment activity of enterprises pp. 125-141 Downloads
Viktor V. Ivanov, Nadezhda A. Lvova, Natalia Pokrovskaia and Svetlana V. Naumenkova
Analysis of and Improvements of Excise Taxation on Beer in Russia pp. 142-156 Downloads
Elena V. Iadrennikova, Yulia V. Leontyeva and Igor Mayburov
An integral approach to evaluating the effectiveness of tax incentives pp. 157-173 Downloads
Julia A. Steshenko and Anna V. Tikhonova
A return to progressive personal income tax in the Russian Federation: some estimations pp. 174-187 Downloads
Lyudmila N. Lykova

Volume 4, issue 1, 2018

Robot vs. tax inspector or how the fourth industrial revolution will change the tax system: a review of problems and solutions pp. 6-26 Downloads
Valentine Vishnevsky and Viktoriia Chekina
Tax expenditure as a problem in intergovernmental relations pp. 27-44 Downloads
Stepan S. Bykov and Horst Zimmermann
Tax Revenues, public investments and economic growth rates: evidence from Russia pp. 45-56 Downloads
Andrey V. Belov
Road traffic taxation in Germany: the present system, its problems and a proposal for reform pp. 57-72 Downloads
Fritz Söllner
Tax reforms and elections in modern Russia pp. 73-94 Downloads
Igor Mayburov and Anna P. Kireenko

Volume 3, issue 3, 2017

The Influence of Electronic Invoice on Tax Collection and Tax Reform in China pp. 158-169 Downloads
Zhang Bin and Wang Shuhua
Customs Mediation in Foreign Trade: Scientific and Practical Aspects pp. 170-181 Downloads
Evgeny P. Bondarenko and Fedor P. Tkachyk
Competition in Taxation and the Forms of its Implementation among the Subjects of the Russian Federation pp. 182-198 Downloads
Marija A. Troyanskaya
World Experience and Russian Practice of the Pension System’s Revenue Formation: Mathematic Methods of Estimation pp. 199-215 Downloads
Sergey A. Budko and Dmitry Yu. Fedotov
Tax Compliance and the Choice of an Optimum Strategy for the Economic Agents pp. 216-225 Downloads
Vladimir A. Molodykh and Andrey A. Rubezhnoy

Volume 3, issue 2, 2017

Etymology of Some Terms in the Tax Sphere: a Variant of System Perspective pp. 78-91 Downloads
Evgeny N. Evstigneev and Natalya G. Viktorova
Local-central intergovernmental fiscal relations of China pp. 92-102 Downloads
Yang Zhiyong
Visual Representation of Laffer Curve Factoring in Implications of Capital Outflow pp. 103-114 Downloads
Maria O. Kakaulina
Bibliometric Analisis of the Literature on Tax Evasion in Russia and Foreign Countries pp. 115-130 Downloads
Ekaterina Nevzorova, Anna P. Kireenko and Roman A. Sklyarov
Taxation Awareness and its Impact on Financial Literacy pp. 131-148 Downloads
Viktoria A. Koretskaya-Garmash

Volume 3, issue 1, 2017

The Role of Taxes in Russian National Security pp. 6-17 Downloads
Dmitry Yu. Fedotov
An analysys of the assessment of taxable earnings in Germany pp. 18-28 Downloads
Stephan Meyering and Matthias Groene
Tax policy in the contemporary world: peculiarities and prospects, implementation in Russia pp. 29-42 Downloads
Alexander I. Pogorletskiy
Redistributive Effect of Taxes and Transfers: Evidence from China pp. 43-51 Downloads
Liu Baihui
Tax policies and practices of money tax revival in Soviet Russia (1921–1924) and their relevance pp. 52-62 Downloads
Valentina M. Pushkareva
Page updated 2025-07-10